Prop. Treas. Reg. § 1.1361-4 [Amended]

Proposed 2026-02-04 · REG-121244-23 · 91 FR 5160 · Interprets § 1361 · Would amend § 1.1361-4

Par. 4. Section 1.1361-4 is amended by removing the comma after the language “and (a)(9) of this section” in paragraph (a)(1) and adding “and in § 1.4101-1(a)(3)(iii),” in its place.